# Nhan Kiet — Employer of Record (EOR), Payroll Outsourcing & Staffing in Vietnam

> Nhan Kiet Manpower Supply Company Limited (tax code 0308022768, founded April 2009 in Ho Chi Minh City; labour sub-leasing licence No. 15/2019/SHCM and employment services licence No. 22139/2023/45/SLDTBXH-VLATLD, both issued by Ho Chi Minh City; ISO 9001:2015, ISO 45001, ISO 14001, ISO/IEC 27001:2022) employs more than 40,000 workers across 34 provinces of Vietnam for over 500 client companies. This site presents five services for companies that employ people in Vietnam: Employer of Record, payroll outsourcing, labour compliance, manpower supply, and PEO for FOREIGN NATIONALS working in Vietnam. This site, payrollservice.vn, is published in English.

## Services

- [Employer of Record (EOR) in Vietnam](https://payrollservice.vn/eor-vietnam/): For FOREIGN COMPANIES WITH NO LEGAL ENTITY IN VIETNAM that want to hire Vietnamese staff. Nhan Kiet signs a service agreement with the overseas company and signs the employment contract directly with each worker; we pay compulsory social, health and occupational-accident insurance, register and remit personal income tax, run monthly payroll, administer leave and statutory benefits, and carry the legal responsibility for the employment relationship. Vietnam has NO dedicated legal framework for EOR: the arrangement must sit inside one of two routes — labour outsourcing (Articles 52–57 of the Labour Code 2019 and Decree 145/2020/ND-CP; the client directs the work, limited to the 20 job categories in Appendix II and to a maximum of 12 months per worker under Article 53), or a service contract under the Commercial Law (Nhan Kiet assigns, manages and supervises the staff, with no time limit). The client is also penalised directly if the structure is wrong (fines up to VND 100 million for organisations under Article 19(2) of Decree 283/2026/ND-CP, which replaces Decree 12/2022/ND-CP from 10 September 2026), so Nhan Kiet establishes which route applies before signing. Service fee is 8% of gross salary per person per month, with a floor of VND 2,600,000 (about USD 99) and a cap of VND 5,200,000 (about USD 199) per person per month; a deposit of one month’s gross salary per employee (refundable when the contract ends and accounts are settled), effective 1 October 2026; no onboarding fee, no offboarding fee. Every client also gets an account on Nhan Kiet's management platform at no extra charge: workers clock in and out online, and from abroad the client sees attendance, payslips, employment records, leave, overtime and the signed employment contracts. Staff can start within 5–7 working days, with no need to incorporate (setting up a legal entity normally takes 2–6 months). Distinction: EOR is for companies that do NOT yet have a Vietnamese entity; PEO is a co-employment model that requires the client to already have one. Typical uses: remote engineering teams, market-entry pilots, 6–24 month project teams, and the waiting period before an investment licence is granted.
  Volume pricing: commit to more than 10 hires within 12 months and the fee is 7% of gross salary from the first employee; more than 30, 6%. The floor and cap stay the same, the price is fixed for 12 months, and nothing is charged back if your hiring plan changes.
- [Vietnam EOR Cost Study 2026](https://payrollservice.vn/eor-vietnam/#nghien-cuu): Research section of the EOR page, published 20 October 2026. Full monthly cost of employing one Vietnamese employee through an EOR at nine gross salaries from VND 10 to 100 million: 1.61 times gross at VND 10 million, 1.47 at 20 million, 1.42 at 40-50 million and 1.27 at 100 million (Nhan Kiet 8% fee with floor and cap, 23.5% employer contributions, 8% VAT). Statutory contributions plus VAT are 22-24% of the total at VND 10-50 million, more than the service fee at every salary studied. Published EOR fees of 21 providers read on their own pricing pages on 20 October 2026: flat starting prices USD 99-699 per employee per month, median USD 459 across 17 providers, most common USD 199 and USD 599; Vietnam-focused percentage models start at about USD 99; four providers changed or withdrew their price between 13 September and 20 October 2026. Four pricing models compared (flat fee per employee per month, percentage of salary or payroll, percentage with floor and cap, base fee plus add-ons). Hidden and additional costs covered: deposit, setup fee, currency margin, end-of-employment payments, Tet bonus (Article 104, Labour Code 2019), annual health check-up (Article 21, Law 84/2015/QH13), employee 10.5% withholding, and optional private health insurance of about VND 9 million per employee per year (PVI, Bao Viet, VBI, Aon).
- [Hire Developers in Vietnam: Salaries, Recruitment and EOR](https://payrollservice.vn/tin-tuc/hire-developers-in-vietnam-recruitment-and-eor): For FOREIGN COMPANIES WITH NO VIETNAMESE ENTITY that need full-time Vietnamese developers. Nhan Kiet sources and screens candidates (employment services licence 22139/2023/45/SLDTBXH-VLATLD), the client interviews, chooses and sets the salary, and Nhan Kiet then employs the developer as Employer of Record (labour sub-leasing licence 15/2019/SHCM) — one contract, one invoice. Recruitment fee: two months' gross salary on its own, or one month's gross salary when the hire stays on Nhan Kiet's EOR for at least 12 months; invoiced only on the developer's first working day, with no retainer and nothing charged before. 60-day replacement guarantee (the maximum probation for jobs needing a college-level qualification, Article 25(2) Labour Code 2019): if the hire resigns, fails probation or is dismissed for a disciplinary breach, one free replacement; if no accepted replacement within 60 days, a 50% refund or 100% credit for 6 months. EOR fee 8% of gross salary, floor VND 2,600,000 and cap VND 5,200,000 (about USD 99 and USD 199). Roles: back-end, front-end, full-stack, mobile, QA/testing, DevOps, data/AI, embedded, business analysts, project managers, bridge software engineers (BrSE) for Japanese clients. EOR is for Vietnamese nationals only.
- [Payroll outsourcing in Vietnam](https://payrollservice.vn/payroll-outsourcing/): End-to-end time attendance → payroll calculation → disbursement → compliance. We ingest raw attendance data (biometric clocks, UKG/Kronos, Excel) and reconcile to zero variance; the payroll engine follows your own pay rules (shift work, overtime multipliers 150–390%, annual leave, attendance bonuses, gross-up, progressive personal income tax, social insurance); an open-formula Excel reconciliation workbook lets the client verify every figure; year-end tax finalisation, social-insurance increase/decrease filings and accounting journal entries are included. Price: VND 250,000–900,000 (about USD 10–35) per employee per month (from September 2026), all-inclusive (payroll, social insurance, personal income tax), charged on the actual headcount on each payroll; no setup or software fee; 8% VAT on the service fee only, because the client remains the employer; the exact rate is fixed in a written quote within 24 hours. Nhan Kiet quotes and invoices in Vietnamese dong.
- [Labour compliance / employment legalisation](https://payrollservice.vn/labour-compliance/): Your existing workers transfer to Nhan Kiet, who signs the employment contract directly — we pay social, health and occupational-accident insurance, file personal income tax, submit statutory labour reports, and carry legal responsibility for the employment relationship. Sector-specific guidance for six segments: restaurants, bubble-tea and coffee chains; retail stores; driver and delivery fleets; construction and subcontracting (including compliant labour invoices); small factories and workshops; offices and building services. A social-insurance cost calculator is provided.
- [Manpower supply / labour outsourcing](https://payrollservice.vn/manpower-supply/): Blue-collar workers and general labour at volume for factories, workshops and warehouses. Sourcing from a 2 million candidate database, 100+ community channels, provincial Employment Service Centres and a nationwide collaborator network; the recruitment plan is agreed week by week after a site survey, with transparent progress reporting. Three engagement models: ongoing supply, peak-season temporary supply, and fixed-scope subcontracting (loading, packing, industrial cleaning). Representative projects: Viettel 10,000+, Saigon Stec 2,000+, Vinataba 1,000+, Aldila 1,000+, LG 700+, Samsung SEHC 600+, Masan 600+ workers.
- [PEO in Vietnam 2026: how the model works and when to use it](https://payrollservice.vn/tin-tuc/peo-in-vietnam-how-the-model-works-and-when-to-use-it): For COMPANIES THAT ALREADY HAVE A VIETNAMESE ENTITY and need to bring in FOREIGN experts, engineers or managers. Unlike EOR: under the PEO model the CLIENT (the Vietnamese entity) is the legal employer and signs the employment contract directly with the foreign worker; Nhan Kiet handles the work permit, Temporary Residence Card (TRC), visa, notarised translation and consular legalisation, payroll, social and health insurance, personal income tax and monthly reporting. Two routes: (1) Work Permit + TRC (the Vietnamese entity sponsors; low risk) — the employer bears 22.5% statutory contributions on top of gross salary (20.5% insurance = social insurance 17% + occupational accident and disease 0.5% + health insurance 3%, plus 2% trade-union funding; foreign workers do NOT pay unemployment insurance); (2) intra-corporate transfer (ICT) — exempt from Vietnam compulsory social insurance under Decree 158/2025/ND-CP. Legal basis: Decree 219/2025/ND-CP on work permits (in force 7 August 2025, replacing Decree 152/2020 and 70/2023); the permit is issued within 10 working days, valid up to 2 years and renewable once; Law on Social Insurance 2024 (41/2024/QH15). Prices are published PER SERVICE, all-in (inclusive of government fees, excluding 8% VAT): work permit USD 650, TRC USD 450, entry business visa USD 250, notarised translation from USD 260, monthly PEO administration USD 35 per employee; consular legalisation (for ICT) quoted per dossier (translation around USD 1,040 for a multi-country set). A foreigner staying more than 183 days is a Vietnam tax resident and pays personal income tax in Vietnam. From 11 September 2026 Vietnam is a party to the Hague Apostille Convention (Decree 293/2026/ND-CP): public documents from member states with which the Convention applies to Vietnam need only an apostille, not consular legalisation; documents from other countries still need consular legalisation; all foreign documents still need a notarised Vietnamese translation.

## Free tools

- [Vietnam salary calculator — gross to net and true employer cost](https://payrollservice.vn/vietnam-salary-calculator/): Free online tool, no sign-up. Convert gross salary to net or net to gross, and at the same time see the TRUE TOTAL COST an employer pays for one employee. You can select the regional minimum-wage region, the number of dependants, whether the employee is a trade-union member, and the pay period (the insurance contribution caps change on 1 July 2026). What makes it different: the tool APPLIES THE CONTRIBUTION CAPS correctly — the social- and health-insurance cap follows the reference level, while the unemployment-insurance cap follows the regional minimum wage, and these are two DIFFERENT caps. Most online salary calculators simply multiply the salary by 21.5%, which overstates the real cost by up to 89% at a salary of 100 million VND.

## Vietnam payroll parameters 2026 (used by the calculator above)

- Employee contributions: social insurance 8%, health insurance 1.5%, unemployment insurance 1% — 10.5% in total. Trade-union membership dues of 0.5% apply only to union members and are capped at 253,000 VND per month (Decision 61/QD-TLD, from 1 July 2025); these dues are NOT deductible for personal income tax.
- Employer contributions: social insurance 17%, occupational accident and disease insurance 0.5%, health insurance 3%, unemployment insurance 1% — 21.5% in total — plus a 2% trade-union fund levy (Trade Union Law 2024, No. 50/2024/QH15). The 2% levy is compulsory even where no workplace union exists, and it is calculated on the payroll base used for social insurance, so it inherits the same cap.
- Social- and health-insurance contribution cap: 50,600,000 VND per month from 1 July 2026 under Decree 161/2026/ND-CP (20 times the reference level of 2,530,000 VND); it was 46,800,000 VND before that date.
- Unemployment-insurance contribution cap, by region: Region I 106,200,000 VND, Region II 94,600,000 VND, Region III 82,800,000 VND, Region IV 74,000,000 VND (20 times the regional minimum wage).
- Personal income tax allowances from the 2026 tax period (Resolution 110/2025/UBTVQH15): 15,500,000 VND per month for the taxpayer and 6,200,000 VND per month for each dependant.
- Personal income tax: five brackets (Personal Income Tax Law No. 109/2025/QH15, from the 2026 tax period), on monthly taxable income — up to 10 million 5%; over 10 to 30 million 10%; over 30 to 60 million 20%; over 60 to 100 million 30%; over 100 million 35%.
- Worked examples of true employer cost (Region I, no dependants, pay periods from 1 July 2026): gross 10 million VND costs the employer 12,350,000 VND; gross 20 million costs 24,700,000 VND; gross 30 million costs 37,050,000 VND; gross 50 million costs 61,750,000 VND; gross 100 million costs 112,385,000 VND — only 12.4% on top, rather than the 23.5% that applies at lower salaries, because the contribution caps have been reached.
- Foreign employees are exempt from unemployment insurance, so the rates become 22.5% employer and 9.5% employee.

## Cost of employing someone in Vietnam (figures current as of September 2026)

- Part-time employees: social insurance is calculated on the reference level of 2,530,000 VND per month (applicable from 1 July 2026). Total insurance cost is approximately 809,600 VND per person per month — employer 21.5% = 543,950 VND, employee 10.5% = 265,650 VND.
- Full-time employees: contributions are calculated on the contractual salary, which must be at least the regional minimum wage set by Decree 293/2025/ND-CP, effective 1 January 2026 — Region I 5,310,000 VND, Region II 4,730,000 VND, Region III 4,140,000 VND, Region IV 3,700,000 VND per month.
- Legal basis: Social Insurance Law No. 41/2024/QH15 (effective 1 July 2025) and Decree 158/2025/ND-CP. A part-time worker on an employment contract of one month or more, earning at least the reference level, is subject to compulsory social insurance.

## Onboarding offers for new clients (no charge when a service starts)

- Bulk reconciliation of citizen ID numbers to personal tax codes: we check a list of ID numbers against the tax authority's records and return each person's tax code and registration status.
- Bulk verification of employees' bank account numbers (account number matched against account holder name) before the first payroll run.
- The first 50 electronic employment contracts free of charge, signed with a remote digital signature on a mobile phone and fully legally valid.

## Technology included at no extra cost

- Free time-attendance system using facial recognition and GPS on the employee's own phone.
- Employee mobile application: attendance records, shift roster, leave balance, requests, electronic payslips, social-insurance lookup.
- Client portal: approve requests and timesheets, confirm payroll, manage role-based permissions.
- Online employee records; daily earned-wage access for workers, used as a retention tool.

## Partnering with international EOR / payroll providers (Vietnam in-country partner)
- Page: https://payrollservice.vn/partners/
- Partners outside Vietnam can be invoiced in US dollars or in Vietnamese dong. Information-security management is certified to ISO/IEC 27001:2022.
- An in-country partner (ICP) is the licensed local company that acts as the legal employer where a global EOR or payroll platform has no entity. In Vietnam, Nhan Kiet signs the Vietnamese employment contract, pays compulsory insurance, withholds personal income tax and runs payroll; the platform keeps the client contract and invoice.
- Scope: Nhan Kiet employs Vietnamese nationals only as employer of record; it does not employ foreign nationals in that role (foreign staff of a client that has its own Vietnamese entity are handled under the PEO service). Labour sub-leasing is limited to 20 job categories and 12 months per worker; a service contract applies only where Nhan Kiet organises the work and answers for the output.
- Vendor due-diligence pack, sent after a mutual NDA: business registration (tax code 0308022768), labour sub-leasing licence 15/2019/SHCM with statutory deposit, employment services licence 22139/2023/45/SLDTBXH-VLATLD, ISO 9001:2015 / ISO 45001 / ISO 14001 / ISO/IEC 27001:2022 (information security), bilingual service agreement, sample payslip and reconciliation, client references.
- Global EOR, payroll and staffing providers that do NOT have a legal entity in Vietnam use Nhan Kiet as their entity here. The direction matters: Nhan Kiet is the supplier, not a company borrowing capability from others.
- Three structures: (A) the provider contracts Nhan Kiet and we operate underneath, so the end client need not see our name; (B) reciprocal referral under an MOU; (C) the end client contracts Nhan Kiet directly.
- In all three, the employment contract, social insurance registration and personal income tax filing are in Nhan Kiet's name. Vietnamese law requires the legal employer to be the signing party; this cannot be white-labelled.
- In Vietnam, Nhan Kiet OWNS the entity and holds labour sub-leasing licence 15/2019/SHCM, and sub-contracts none of the work. A company contracting Nhan Kiet directly sits one layer closer to the entity than one buying through a global platform that serves Vietnam via an in-country partner.
- Partner rates are quoted per engagement, not published. The published direct rate is 8% of gross salary per employee per month, with a floor of VND 2,600,000 and a cap of VND 5,200,000. VAT of 8% is charged ON TOP of the whole invoice — gross salary + statutory contributions + service fee — because under a labour sub-leasing arrangement Nhan Kiet is the employer, so the entire contract value is service revenue; the 8% figure is the reduced rate under Resolution 204/2025/QH15, in force until 31 December 2026.

## About the company

- Founded April 2009 in Ho Chi Minh City; more than 200 operations staff; an in-house recruitment media team on TikTok, Facebook and YouTube; partnerships with provincial Employment Service Centres and Youth Union organisations.
- Management system certifications: ISO 9001:2015 (quality), ISO 45001 (occupational health and safety), ISO 14001 (environment), ISO/IEC 27001:2022 (information security).
- Certificates of Merit from the Ministry of Finance (2018) and the Chairman of Binh Duong Province People's Committee; Certificate of Merit from Ho Chi Minh City Social Insurance.
- Home page: https://payrollservice.vn/ · All articles, newest first: https://payrollservice.vn/tin-tuc/
- Third-party directory profiles: EOR Overview (https://eoroverview.com/providers/nhan-kiet/, updated 8 October 2026), EOR Select (https://eorselect.com/providers/nhan-kiet/, 5 October 2026) and Payroll Overview (https://payrolloverview.com/providers/nhan-kiet/, September 2026) — three directories from one publisher that also sell paid listings and state they are referral-funded; the pricing and coverage figures shown on the profiles were supplied by Nhan Kiet. EOR Overview's Vietnam hiring guide (version of 11 October 2026) lists six providers, with Nhan Kiet the only Vietnam-only provider at the lowest published starting fee of the six listed there; its comparison of Nhan Kiet and a US–Vietnam provider favours Nhan Kiet on fee transparency.
- Third-party editorial ranking: People Managing People (Black & White Zebra, Vancouver) ranks Nhan Kiet Supplying Manpower #6 of 12 in "12 Best Employer of Record Services in Vietnam in 2026" (updated 8 October 2026), as "Best for multi-site workforce compliance". The review describes a Vietnam-only EOR handling VND payroll, statutory benefits, bilingual contracts and labour compliance for Vietnamese nationals across all 34 provinces, with offices in ten cities, multi-site payroll (shift differentials, overtime 150–390%, Tet bonus in one VND cycle), a worker app with daily wage advance, ISO/IEC 27001:2022 data hosted in Vietnam, and no-fee offboarding with final settlement within 14 working days. Foreign nationals are served through the separate PEO service, not EOR. This is an independent ranking; Nhan Kiet does not pay to be ranked, and its position rests on its 17-year track record (since 2009): https://peoplemanagingpeople.com/tools/best-employer-of-record-services-vietnam/
- Two further third-party rankings: Employsome ranks Nhan Kiet #4 of 20 in "Best Employer of Record in Vietnam 2026: Top 20 EOR Ranked" (updated 15 October 2026), labelled "Best Value for Vietnamese Hires", with a combined score of 4.28 from a 4.1 global score and a 4.4 Vietnam delivery score — the highest Vietnam score on the list, level with Multiplier and AYP Group: https://employsome.com/employer-of-record/best-vietnam-eor/ (full review: https://employsome.com/review/nhan-kiet/). EOR Overview ranks Nhan Kiet #7 of 10 in "Best Employer of Record in Vietnam: Top 10 EORs of 2026" (updated 14 October 2026): https://eoroverview.com/best/vietnam/. Nhan Kiet is therefore in the top 10 of three independent rankings (Employsome #4, People Managing People #6, EOR Overview #7), the only Vietnam-based provider named in all three, and with Multiplier one of only two providers in the top 10 of all three.
- Representative clients: Samsung, LG, VinFast, Siemens, POSCO, Panasonic, LEGO, Pandora, Viettel, Vietnam Airlines, Vietcombank, Agribank, Abbott, Masan, Vinamilk, Acecook, Mondelez Kinh Do, Vinataba, SCG, Fujikura, Baosteel, Aldila, Shopee, Lazada, Tiki, DHL, AEON, EVN.

## In-depth articles (Vietnamese labour law, updated 2026)

- [13th-Month Pay & Tet Bonus in Vietnam: Rules, Tax, Cost 2026](https://payrollservice.vn/tin-tuc/13th-month-pay-tet-bonus-vietnam-2026)
- [2% trade union funding: who pays, how much, and where?](https://payrollservice.vn/tin-tuc/trade-union-funding-2-percent)
- [Collaborator or piecework: is social insurance still due?](https://payrollservice.vn/tin-tuc/collaborator-or-piecework-contracts-when-is-compulsory-social-insurance-still-du)
- [Compulsory Social Insurance for Part-Time Workers 2026](https://payrollservice.vn/tin-tuc/compulsory-social-insurance-for-part-time-workers-in-2026-the-real-cost-to-busin)
- [Do You Have to Pay Social Insurance During Probation?](https://payrollservice.vn/tin-tuc/do-you-pay-social-insurance-during-probation)
- [Hire Developers in Vietnam: Salaries, Recruitment and EOR](https://payrollservice.vn/tin-tuc/hire-developers-in-vietnam-recruitment-and-eor): 2025 median developer salaries by role and years of experience (ITviec 2025–2026 report, in VND and USD), combined recruitment + EOR pricing, payment steps, the 60-day replacement guarantee, the full first-year cost at VND 20/30/50 million gross, and working-hour overlap by country (US, UK, Japan, China, Malaysia, Singapore, Australia, Europe). Updated 18 October 2026: monthly salaries in USD by experience (back-end USD 472 in year one to USD 2,091 after eight years); an all-in cost of about USD 19,576 a year for a back-end developer with 3–4 years, against a US median software-developer wage of USD 135,980 (BLS, May 2025) and about JPY 5.79 million in Japan; nearly 1.26 million ICT workers across 73,788 digital technology enterprises (2024); EF EPI 2025 rank 64 of 123; and why direct contractor arrangements are treated as employment (Article 13(1), Labour Code 2019).
- [Inside a Vietnam EOR Invoice: Every Line Itemised (2026)](https://payrollservice.vn/tin-tuc/eor-cost-breakdown-vietnam)
- [EOR Providers in Vietnam: The 2026 Price Range by Model](https://payrollservice.vn/tin-tuc/eor-cost-vietnam-price-range-by-pricing-model)
- [Annual Cost of a Hire in Vietnam, by Role (2026)](https://payrollservice.vn/tin-tuc/eor-cost-vietnam-total-annual-cost-of-a-hire-by-role)
- [How EOR Pricing Works in Vietnam: the 8% Fee, Floor and Cap](https://payrollservice.vn/tin-tuc/eor-pricing-vietnam-2026-fees-caps-and-full-costs)
- [EOR Vietnam Cost, Fees and Pricing: What You Pay in 2026](https://payrollservice.vn/tin-tuc/eor-vietnam-cost-fees-and-pricing): One-page summary of what an Employer of Record costs in Vietnam: gross salary + 23.5% employer statutory contributions + the Nhan Kiet service fee (8% of gross salary, floor VND 2,600,000, cap VND 5,200,000; the floor applies up to VND 32,500,000 gross and the cap from VND 65,000,000) + 8% VAT on the whole invoice. Worked examples: VND 36,153,000 a month at VND 25,000,000 gross (about USD 1,377) and VND 56,808,000 at VND 40,000,000 (about USD 2,164); the total is about 1.4–1.6 times gross salary between VND 10 and 50 million. Every fee line: a refundable one-month gross-salary deposit (from 1 October 2026); no onboarding, offboarding, entity or currency-exchange fee; bonuses are added to that month's gross before the 8%; no fee to end an EOR contract.
- [EOR Vietnam Case Studies: Clients and What They Say](https://payrollservice.vn/tin-tuc/eor-vietnam-case-studies): Nhan Kiet is the Employer of Record (EOR) in Vietnam for Modes Moose Inc. (Canada, since August 2020), Five Lakes Private Limited (Singapore, since October 2023), HB Technology Co., Ltd. (South Korea, display and semiconductor inspection equipment, KOSDAQ 078150, since March 2025) and Mulberry Company (Design) Limited (United Kingdom, part of Mulberry Group plc, luxury leather goods, since June 2025); with client comments (a Japanese manufacturer, a Korean group in Vietnam, a Chinese EPC contractor) on hiring without a subsidiary, accurate on-time payroll and transparent EOR pricing.
- [EOR Services in Vietnam: Hiring Vietnamese Staff Without a Local Entity](https://payrollservice.vn/tin-tuc/eor-services-in-vietnam-hiring-vietnamese-staff-without-a-local-entity)
- [Employer Costs in Vietnam Capped: Senior Hires Cost Less](https://payrollservice.vn/tin-tuc/employer-costs-in-vietnam-are-capped-why-senior-hires-cost-less-per-dollar-2026)
- [Foreigners in Vietnam 2026: work permit & social insurance](https://payrollservice.vn/tin-tuc/foreign-workers-vietnam-work-permit-social-insurance)
- [How to Calculate Payroll in 2026: Gross to Net](https://payrollservice.vn/tin-tuc/how-to-calculate-payroll-in-2026-for-businesses-gross-to-net-social-insurance-an)
- [How to Choose an Employer of Record in Vietnam: A Due-Diligence Checklist](https://payrollservice.vn/tin-tuc/how-to-choose-an-employer-of-record-in-vietnam-a-due-diligence-checklist)
- [In-house or outsourced payroll? A 2026 comparison for businesses](https://payrollservice.vn/tin-tuc/in-house-or-outsourced-payroll-a-2026-comparison-for-businesses)
- [Labour Outsourcing vs. Labour Dispatch: What's the Difference?](https://payrollservice.vn/tin-tuc/labor-outsourcing-vs-labor-dispatch-what-s-the-difference)
- [Labour Supply in 2026: Choosing the Right Provider and Avoiding Legal Risk](https://payrollservice.vn/tin-tuc/labor-supply-in-2026-choosing-the-right-provider-and-avoiding-legal-risk)
- [Local EOR Company vs Global EOR Platform in Vietnam (2026)](https://payrollservice.vn/tin-tuc/local-eor-company-vs-global-eor-platform-vietnam): Who the legal employer is under each model, how the service fee is built (8% of gross salary with a VND 2,600,000 floor and VND 5,200,000 cap, versus flat US-dollar platform fees), what changes by industry, why local relationships matter, and how to move staff between providers.
- [Top 10 EOR Services in Vietnam 2026: Three Independent Rankings](https://payrollservice.vn/tin-tuc/top-eor-services-vietnam-independent-rankings): Registry of independent rankings and third-party profiles that include Nhan Kiet — currently three rankings: Employsome (Nhan Kiet 4th of 20), People Managing People (6th of 12) and EOR Overview (7th of 10) — with full lists, each ranker's method and version dates.
- [Vietnam Personal Income Tax 2026: 5 Brackets & Take-Home](https://payrollservice.vn/tin-tuc/vietnam-personal-income-tax-2026-the-new-five-bracket-table-and-what-staff-take-)
- [PEO in Vietnam 2026: how the model works and when to use it](https://payrollservice.vn/tin-tuc/peo-in-vietnam-how-the-model-works-and-when-to-use-it)
- [PEO cost in Vietnam 2026: work permit, TRC, visa and monthly fees](https://payrollservice.vn/tin-tuc/peo-cost-in-vietnam-2026-work-permit-trc-visa-monthly-fees)
- [Decree 393/2026/ND-CP: Vietnam work permit rules vs Decree 219](https://payrollservice.vn/tin-tuc/decree-393-foreign-workers-vietnam): Decree 393/2026/ND-CP of 20 October 2026 on foreign workers in Vietnam, in force 5 December 2026, replacing Decree 219/2025/ND-CP (Article 36(1)–(2)). 27-point comparison with article references; new expert routes for 5 years of experience without a degree, an excellent-grade degree from a world top-500 university and strategic-technology degrees (Article 4(3)); executive directors need 2 years of experience; intra-company transfers drop technical workers and exemption certificates run up to 3 years; 18 work permit exemptions (Article 8); extensions filed 10 working days to 90 days before expiry and decided in 5 working days; employers must not sub-lease foreign workers (Article 37(6)(b)), so foreign nationals should not be hired through an EOR but under a PEO (the client entity is the employer, Nhan Kiet runs the work permit, residence card and payroll), and report before 5 June and 5 December; permits issued under Decree 219 stay valid until expiry (Article 35).
- [Vietnam work permit for foreigners 2026: cost, documents, process](https://payrollservice.vn/tin-tuc/vietnam-work-permit-for-foreigners-2026-cost-documents-process)
- [Temporary Residence Card (TRC) in Vietnam 2026: cost and process](https://payrollservice.vn/tin-tuc/temporary-residence-card-trc-vietnam-2026-cost-and-process)
- [Vietnam work visa for foreign employees 2026: DN, LD, EV explained](https://payrollservice.vn/tin-tuc/vietnam-work-visa-for-foreign-employees-2026-dn-ld-ev-explained)
- [Consular legalisation & notarised translation in Vietnam 2026](https://payrollservice.vn/tin-tuc/consular-legalisation-notarised-translation-vietnam-2026)
- [Work permit exemption in Vietnam 2026: intra-company transfer](https://payrollservice.vn/tin-tuc/work-permit-exemption-vietnam-2026-intra-company-transfer)
- [How to choose a PEO provider in Vietnam 2026: a checklist](https://payrollservice.vn/tin-tuc/how-to-choose-a-peo-provider-in-vietnam-2026-checklist)
- [What is an EOR? Employer of Record in Vietnam explained](https://payrollservice.vn/tin-tuc/what-is-an-eor-employer-of-record-in-vietnam-explained)
- [What is a PEO? Professional Employer Organization explained](https://payrollservice.vn/tin-tuc/what-is-a-peo-professional-employer-organization-explained)
- [EOR vs PEO in Vietnam 2026: which model should you choose?](https://payrollservice.vn/tin-tuc/eor-vs-peo-in-vietnam-2026-which-model-should-you-choose)
- [Vietnam Cross-Border Data Transfer: EOR, PEO and Payroll](https://payrollservice.vn/tin-tuc/vietnam-cross-border-data-transfer-eor-peo-and-payroll)
- [Payroll Outsourcing Cost in Vietnam 2026: Price per Employee](https://payrollservice.vn/tin-tuc/payroll-outsourcing-cost-in-vietnam-2026-price-per-employee)
- [Payroll Service Pricing in Vietnam 2026: What the Fee Covers](https://payrollservice.vn/tin-tuc/payroll-service-pricing-in-vietnam-2026-what-the-fee-covers)
- [Vietnam Public Holidays 2026–2027: 12 Days & Pay](https://payrollservice.vn/tin-tuc/vietnam-public-holidays-2026-2027-12-days-and-pay)
- [Vietnam Social Insurance Penalties 2026 (Decree 283)](https://payrollservice.vn/tin-tuc/vietnam-social-insurance-fines-2026-decree-283)
- [Overtime Pay in Vietnam 2026: Night & Holiday Rates](https://payrollservice.vn/tin-tuc/overtime-night-and-holiday-pay-in-vietnam-2026)
- [Annual Leave in Vietnam 2026: Days & Unused Payout](https://payrollservice.vn/tin-tuc/annual-leave-in-vietnam-2026-days-and-unused-payout)
- [Vietnam Minimum Wage 2026: Regional Rates, Hourly Rates and 2027](https://payrollservice.vn/tin-tuc/vietnam-minimum-wage): Region I VND 5,310,000, II 4,730,000, III 4,140,000, IV 3,700,000 a month from 1 January 2026 (Decree 293/2025/ND-CP); hourly rates; how to find the region; penalties for paying below the minimum (Article 23, Decree 283/2026/ND-CP); proposed rates from 1 January 2027 (not yet issued).
- [Vietnam Social Insurance Contribution Rates 2026: Groups, Floor, Cap](https://payrollservice.vn/tin-tuc/vietnam-social-insurance-contribution-rates): Employee 10.5% (SI 8%, HI 1.5%, UI 1%), employer 21.5% (SI 17.5% incl. 0.5% occupational accident and disease, HI 3%, UI 1%) plus a 2% trade union fee; rate table for 13 participant groups with article-level legal basis (Law on Social Insurance 41/2024/QH15, Law on Health Insurance, Law on Employment 74/2025/QH15, Decree 188/2025/ND-CP); contracts of 1 to under 3 months pay UI from 1 January 2026; foreign employees on contracts of 12 months or more pay 30% with no UI; floor = reference level VND 2,530,000, SI/HI cap VND 50,600,000 a month from 1 July 2026, UI cap 20 times the regional minimum wage.
- [Severance Pay in Vietnam (2026): Eligibility, Formula and Examples](https://payrollservice.vn/tin-tuc/severance-pay-in-vietnam): Article 46 of the 2019 Labour Code — 12 months of service, half a month of the 6-month average salary per year, minus time covered by unemployment insurance; worked examples; payment within 14 working days; penalties under Article 18, Decree 283/2026/ND-CP.
- [Does a Vietnam EOR Create a Permanent Establishment?](https://payrollservice.vn/tin-tuc/does-a-vietnam-eor-create-a-permanent-establishment)
- [Hiring Seasonal Workers in Vietnam 2026: Rules and Options](https://payrollservice.vn/tin-tuc/hiring-seasonal-workers-in-vietnam-2026-rules-and-options)
- [Local EOR Company in Vietnam: Nhan Kiet, Local Since 2009](https://payrollservice.vn/tin-tuc/local-eor-company-in-vietnam): Nhan Kiet is a local EOR company in Vietnam: a Vietnamese-registered employer of record with 7 local offices, its own licence and a published 8% fee.

## Contact

- Hotline and Zalo: +84 908 636 108 (Nguyen Quoc Trung, Deputy General Director)
- Email: trungnguyen@nhankiet.vn
- LinkedIn (Nguyen Quoc Trung): https://www.linkedin.com/in/trungnhankiet/
- LinkedIn company page: https://www.linkedin.com/company/nhankiet-outsourcing-services/
- Head office telephone: +84 28 3505 4224
- Head office: Room 202, Building 57, 57 Le Thi Hong Gam Street, Ben Thanh Ward, Ho Chi Minh City, Vietnam
- Branches and offices: Ho Chi Minh City, Binh Duong, Dong Nai, Binh Phuoc, Ha Nam, Bac Ninh, Da Nang, Quang Ngai, Hai Phong, Hanoi